Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Sales and Use Tax Annotations
155.0000 C.O.D. FEES—Regulation 1632
See Transportation Charges.
155.0600 C.O.D. Fees Collected by the U.S. Postal Service. Regulation 1632 applies to C.O.D. fees whether collected by the U.S. Postal Service or by other carriers. 7/14/83.